[专业英语]审计词汇英汉对照 [复制链接]

审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性，可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce Xm8 1axyf  
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审计词汇英汉对照 X3NHQMI   
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ability to continue as a going concern               持续经营能力 >wS52ng  
acceptability                                     可接受性，可接受程度 ^a4y+!  
acceptable level of detection risk                     检查风险的可接受水平 -9Wx;u4]o  
acceptance of engagement                       接受委托 (D]l/akP  
accepting the engagement for the first time              首次接受委托 yd2 v_  
access to asset                                         对资产的接触 R?a)2jl  
according to                                     根据，依据，依照 US A!N  
account balance                                账户余额 DBANq\  
account for                                       对……进行会计处理，核算；解释 Wky=]C%  
accounting                                        会计，会计学 ?dP3tLR  
accounting advisory serve                        会计咨询服务 WHk/Rg%<  
accounting firm                                 会计师事务所 ]1>U@oK  
accounting information                      会计信息，会计资料 *G7$wW:?  
accounting period                             会计期间 /-Y*V*E  
accounting policies                                   会计政策 dVmI.A'nbp  
accounting professional bodies                 会计职业组织，会计职业团体 J)vP<.3:  
accounting records                                   会计记录 7^P!@o$v!  
accounting responsibility                           会计责任 zA=gDuy3@  
accounting service                             会计服务 n*(Vf'k  
accounting standards                                会计准则 |FGt '  
Accounting Standards for Business Enterprises       企业会计准则 `X'-4/Y  
accounting system                             会计系统 #80DM  
accounting treatment                                会计处理 P/5bNK!  
accuracy                                    准确性，精确性 ]
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additional audit procedures                      追加审计程序 ( >zXapb2  
addressee                                         收件人，收信人 xwhH_[  
Administration of State-owned Assets  (the～)     国有资产管理局 +QT(~<  
administrative laws and regulations                 行政法规 C2NJrg4(  
adverse impact                                 不利影响，负面影响 4SIi<cS0  
adverse opinion                                反对意见 +e+hIMur  
advisory group                                  咨询组，顾问组 rT9
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agency fee                                        代理费，代理费用 h?5$-#q~  
aggregate                                          总计，合计为…… %p6"Sg*  
alternation of document and record                 变造文件和记录 H RJz  
alternative audit procedures                      替代审计程序，备选审计程序 Ymk k"y.w  
amend                                              修改，修订 0{#c  
amortisation                                      摊销 !7"-9n  
analytical capacity                             分析能力 c-.t8X,5(~  
analytical procedures                               分析性程序 dIgaw;Ch]  
annual financial statements                        年度会计报表，年度财务报表 +O>!x#)&"  
appendix                                          附录，附表 4vKp341B  
applicable                                         适用的 6*9hAnH  
applicable laws and regulations                 适用的法规 *jM~VTXw
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application systems                                  应用系统 2mN>7Tj:  
apply consistently                              一贯地执行，一贯地实施 Cg<:C?>!p  
appropriate                                       适当的，合适的； 6C@,&2<yK  
征用，挪用 P -0  
appropriate authorization                          适当的授权 DP**pf%j  
appropriateness of audit evidence                    审计证据的适当性 ;S5*n:d  
approval                                    批准，核准 (yIl]ZN*  
assertion                                    (会计报表上的)认定；确认 2V%si6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 RO"c+|Py  
asset                                                 资产，财产 ;M}'\.  
asset restructuring                             资产重组 ImO
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assignment of duties                                 职责的划分 [<`K%1GQ  
assistant                                     助理，助理人员 Fw? ;Y%  
associated company                                 联属公司，联营公司 S'm&Ll2
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association                                        联合，结合；协会，社团 ]o`qI#{R~R  
assumption                                       假设，假定 zBD ?O!  
at a given date                                         在某一特定时日 )
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attestation                                         鉴证，公证 f(~xdR))eh  
attestation service                             鉴证服务 F`KA^ZI  
audit adjustment                                审计调整 qXPjxTg{[  
audit areas                                        审计领域 >ly`1t1  
audit conclusion                                审计结论 CnyCEIO-  
audit effectiveness                             审计效果 3;(;' 5|Z  
audit efficiency                                  审计效率 UUi@ U  
audit engagement letter                      审计业务约定书 vHSX3\(  
audit evidence                                          审计证据 p.^glz>B  
audit fee                                    审计费 Qz/o-W;  
audit files                                          审计档案 |;3Ru vX?+  
audit findings                                     审计中发现的事项 ?Iy$'am]L  
audit implementation stage                        审计实施阶段 0; GnR0  
audit mark                                        审计标识
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audit materiality                                 审计重要性 ov&4&v  
audit method                                     审计方法 6p`AdDV  
audit objective                                         审计目标，审计目的 A8 V7\  
audit of financial statements                      会计报表审计，财务报表审计 Z]f_?@0  
audit opinion                                     审计意见 $GhdH)  
audit period                                      被审计期间，被审计年度 ^]:w5\DG  
audit plan                                          审计计划 %&m/e?@%I  
audit planning                                    编制审计计划，制定审计计划，审计计划 R{Q*"sf  
audit planning stage                                  审计计划阶段 `t_S uZ`V  
audit procedure                                审计程序 R!IODXP=  
audit programme                               审计程序表，具体审计计划 \|9@*]6:  
audit report                                       审计报告 j}R!'m(P'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  ^_W+
 
audit report with a qualified opinion                 有保留意见的审计报告 ParOWs~W/  
audit report with an adverse opinion                否定意见的审计报告 NFq&a i  
audit report with dual dates                      双重日期审计报告 z%-Yz-G9  
audit reporting stage                                 审计报告阶段 P__JN\{9  
audit responsibility                                   审计责任 QCB2&lN\&L  
audit results                                      审计结果 
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audit risk                                          审计风险 6U K{
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audit sampling                                          审计抽样 _K"|}bM  
audit sampling techniques                         审计抽样方法，审计抽样技术 e 0iE6:i  
audit strategies                                  审计策略 HE GMwRJG  
audit summary                                         审计总结，审计小结 ^Xv_y+  
audit team                                         审计小组 :xOne<@  
audit test                                    审计测试 QHOA__?  
audit trail                                          审计轨迹 ^<X+t&!z  
audit work                                        审计工作  PI_MSiYQ  
audit working paper                                 审计工作底稿 YjaEKM8*  
audited financial statement                        审计会计报表，已审计财务报表 ?/ xk  
Auditing Guidelines (the～)                      审计规范指南 u[
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auditing standards                             审计准则 f P'qUN  
audit-oriented working paper                          (审计)业务类工作底稿 tPu0r],`o  
authorisation                                     授权 :pj00  
authorisation of transaction                       交易的授权 wh4ik`S 1  
availability                                         可获得性 A9Cq(L_H  
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balance                                      余额；差额；平衡 ~ [L4,q  
balance sheet                                    资产负债表 \a\-hm  
bank                                                 银行 Ia_I ~ U$  
bank account                                    银行账户，银行户头 (gN[<QL  
bank statement                                 银行对账单 ~2 L{m[s|  
barter transaction                              易货交易，以物换物交易 ]D(!ua5|x`  
basis of audit                                    审计依据 ' >a(|  
basis of preparation                                (会计报表的)编制基础 o!:V=F  
book of account                               账目，账簿 "|P8L| @*  
borrowing                                         借款，贷款，借债 g'2'K  
branch                                              分支，分支机构，分店 _dOR-<  
brought forward                                (账户余额等的)承上年，承上期，承上页 6mcxp+lm|  
budget                                              预算 W/03L, 1  
building                                      建筑物；大楼 zN}1Qh  
business conditions                                  业务情况，经营情况 B \?We\y  
business licence                               (企业等的)营业执照 ^s*j<fH  
business relation                                业务关系 *sNZ.Y:.  
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